006.05.304. ELECTRONIC FILING PROVIDING TAXPAYER WITH RETURN:
AR ADC 006.05.304Arkansas Administrative Code
Ark. Admin. Code 006.05.304
006.05.304. ELECTRONIC FILING PROVIDING TAXPAYER WITH RETURN:
Pursuant to Ark. Code Ann. § 26-51-806, the Director of the Department of Finance and Administration has the authority to prescribe the form by which income tax returns are filed. In conjunction with that provision, the Director has authorized electronic filing of individual income tax returns beginning in January of 1996. The regulations are needed to prescribe the procedures for electronically filing income tax returns. The Director of the Department of Finance and Administration and the Commissioner of Revenue promulgate this regulation pursuant to the authority set out in Ark. Code Ann. § 26-18-301.
(3) Taxpayers who choose to file their returns electronically must complete Part 2 of the AR8453; the “Declaration of Taxpayer.” After the return has been prepared and before the return is transmitted electronically, the taxpayer must verify the information on the return and the AR8453 and sign and date the AR8453. If filing a joint return, both signatures are required prior to the electronic transmission of the return.
Preparer/transmitters and ERO's shall not allow taxpayers to sign a blank return.
NOTE: Forms 1099 are required only when Arkansas withholding occurs.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.304, AR ADC 006.05.304
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